Additional Taxes on Qualified Plans OMB No.

1545-0203
Form 5329 (Including IRAs) and Other Tax-Favored Accounts
䊳 Attach to Form 1040. 2002
Department of the Treasury 䊳 Attachment
Internal Revenue Service
See separate instructions. Sequence No. 29
Name of individual subject to additional tax. If married filing jointly, see instructions. Your social security number

䊳
Fill in Your Address Only Home address (number and street), or P.O. box if mail is not delivered to your home Apt. no.
If You Are Filing This
Form by Itself and Not City, town or post office, state, and ZIP code If this is an amended
With Your Tax Return return, check here 䊳

If you only owe the additional 10% tax on early distributions, you may be able to
report this tax directly on Form 1040, line 58, without filing Form 5329. See the
instructions for Form 1040, line 58.
Part I Additional Tax on Early Distributions
Complete this part if you took a taxable distribution, before you reached age 591⁄2, from a qualified retirement plan
(including an IRA) or modified endowment contract (unless you are reporting this tax directly on Form 1040—see above).
You also may have to complete this part if you received a Form 1099-R that incorrectly indicates an early distribution
or you received a Roth IRA distribution (see instructions).
1 Early distributions included in income. For Roth IRA distributions, see instructions 1
2 Early distributions included on line 1 that are not subject to the additional tax (see instructions).
Enter the appropriate exception number from the instructions: 2
3 Amount subject to additional tax. Subtract line 2 from line 1 3
4 Additional tax. Enter 10% (.10) of line 3. Include this amount on Form 1040, line 58 4
Caution: If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have
to include 25% of that amount on line 4 instead of 10% (see instructions).
Part II Additional Tax on Certain Distributions From Education Accounts
Complete this part if you included an amount in income, on Form 1040, line 21, from a Coverdell education savings
account (ESA) or a qualified tuition program (QTP).
5 Distributions included in income from Coverdell ESAs and QTPs 5
6 Distributions included on line 5 that are not subject to the additional tax (see instructions) 6
7 Amount subject to additional tax. Subtract line 6 from line 5 7
8 Additional tax. Enter 10% (.10) of line 7. Include this amount on Form 1040, line 58 8
Part III Additional Tax on Excess Contributions to Traditional IRAs
Complete this part if you contributed more to your traditional IRAs for 2002 than is allowable or you had an amount
on line 17 of your 2001 Form 5329.
9 Enter your excess contributions from line 16 of your 2001 Form 5329 (see instructions). If zero,
go to line 15 9
10 If your traditional IRA contributions for 2002 are less than your
maximum allowable contribution, see instructions. Otherwise, enter -0- 10
11 2002 traditional IRA distributions included in income (see instructions) 11
12 2002 distributions of prior year excess contributions (see instructions) 12
13 Add lines 10, 11, and 12 13
14 Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0- 14
15 Excess contributions for 2002 (see instructions) 15
16 Total excess contributions. Add lines 14 and 15 16
17 Additional tax. Enter 6% (.06) of the smaller of line 16 or the value of your traditional IRAs on
December 31, 2002 (including 2002 contributions made in 2003). Include this amount on Form
1040, line 58 17
For Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 13329Q Form 5329 (2002)
Form 5329 (2002) Page 2
Part IV Additional Tax on Excess Contributions to Roth IRAs
Complete this part if you contributed more to your Roth IRAs for 2002 than is allowable or you had an amount on line
25 of your 2001 Form 5329.
18 Enter your excess contributions from line 24 of your 2001 Form 5329 (see instructions). If zero,
go to line 23 18
19 If your Roth IRA contributions for 2002 are less than your maximum
allowable contribution, see instructions. Otherwise, enter -0- 19
20 2002 distributions from your Roth IRAs (see instructions) 20
21 Add lines 19 and 20 21
22 Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0- 22
23 Excess contributions for 2002 (see instructions) 23
24 Total excess contributions. Add lines 22 and 23 24
25 Additional tax. Enter 6% (.06) of the smaller of line 24 or the value of your Roth IRAs on
December 31, 2002 (including 2002 contributions made in 2003). Include this amount on Form
1040, line 58 25
Part V Additional Tax on Excess Contributions to Coverdell ESAs
Complete this part if the contributions to your Coverdell ESAs for 2002 were more than is allowable or you had an
amount on line 33 of your 2001 Form 5329.
26 Enter the excess contributions from line 32 of your 2001 Form 5329 (see instructions). If zero,
go to line 31 26
27 If the contributions to your Coverdell ESAs for 2002 were less than the
maximum allowable contribution, see instructions. Otherwise, enter -0- 27
28 2002 distributions from your Coverdell ESAs (see instructions) 28
29 Add lines 27 and 28 29
30 Prior year excess contributions. Subtract line 29 from line 26. If zero or less, enter -0- 30
31 Excess contributions for 2002 (see instructions) 31
32 Total excess contributions. Add lines 30 and 31 32
33 Additional tax. Enter 6% (.06) of the smaller of line 32 or the value of your Coverdell ESAs on
December 31, 2002 (including 2002 contributions made in 2003). Include this amount on Form
1040, line 58 33
Part VI Additional Tax on Excess Contributions to Archer MSAs
Complete this part if you or your employer contributed more to your Archer MSAs for 2002 than is allowable or you
had an amount on line 41 of your 2001 Form 5329.
34 Enter the excess contributions from line 40 of your 2001 Form 5329 (see instructions). If zero,
go to line 39 34
35 If the contributions to your Archer MSAs for 2002 are less than the
maximum allowable contribution, see instructions. Otherwise, enter -0- 35
36 2002 distributions from your Archer MSAs from Form 8853, line 10 36
37 Add lines 35 and 36 37
38 Prior year excess contributions. Subtract line 37 from line 34. If zero or less, enter -0- 38
39 Excess contributions for 2002 (see instructions) 39
40 Total excess contributions. Add lines 38 and 39 40
41 Additional tax. Enter 6% (.06) of the smaller of line 40 or the value of your Archer MSAs on
December 31, 2002. Include this amount on Form 1040, line 58 41
Part VII Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs)
Complete this part if you did not receive the minimum required distribution from your qualified retirement plan.
42 Minimum required distribution for 2002 (see instructions) 42
43 Amount actually distributed to you in 2002 43
44 Subtract line 43 from line 42. If zero or less, enter -0- 44
45 Additional tax. Enter 50% (.50) of line 44. Include this amount on Form 1040, line 58 45
Signature. Complete only if you are filing this form by itself and not with your tax return.
Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge
Please and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign
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address, and ZIP code Phone no. ( )
Form 5329 (2002)